摘要
环境税是保护环境的有效经济手段。本文首先对环境税的基本理论进行了分析,在此基础上,对我国环境税现状及发展前景进行了探讨。
Environmental taxes is an effective tool for environmental protection. First thetheory of environmental taxes is anslyzed in this paper. Then, the present and theprospect of environmental taxes in China are discussed.
出处
《中国环境管理干部学院学报》
CAS
2001年第Z1期11-14,共4页
Journal of Environmental Management College of China
关键词
环境税
环境保护
经济手段
Environmental tax
Environmental protection
Economic instrument
